Winters are fierce in northern Scotland, so the owner of the estate felt he was doing a good deed when he bought a pair of earmuffs for his foreman. One cold, blustery day, he noticed that the foreman wasn't wearing them. In fact, he couldn't recall a time he'd ever seen the man wear the earmuffs.

Walking up to his foreman, he asked, "Didn't you like the earmuffs I gave you?"

"Oh, they were a thing of beauty and kept my ears nice and toasty warm!"

"Then why aren't you wearing them?"

"Well, I did wear them that first cold day, but then someone offered me a drink and I didn't hear him!"